METAL TUBE AND ROLLING MILLS,MUMBAI vs. ITO WD 24(2)(5), MUMBAI

ITA 6220/MUM/2017Status: DisposedITAT Mumbai14 July 2021AY 2007-083 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that only one appeal would survive for the assessment year. The assessee's counsel requested to withdraw the current appeal.

What were the facts?

The assessee filed an appeal (ITA No. 6220/Mum/2017) for AY 2007-08. It was discovered that another appeal (ITA No. 847/Mum/2007) for the same year was also listed, and the current appeal was a revised form pertaining to a different appeal number (ITA No. 845/Mum/2017).

What were the issues?

The primary issue was the confusion regarding the filing of multiple appeals for the same assessment year and the subsequent withdrawal of one appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH, VP & SHRI S. RIFAUR RAHMAN, AM

For Appellant: Shri Deepak Tralshwala, AR

Hearing: 14.07.2021Pronounced: 14.07.2021

O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: This appeal of the assessee is arising out of order of the Commissioner of Income Tax (Appeals)]-39, Mumbai [in short CIT(A)], in Appeal No. CIT(A)-39/IT-548/ITO 24(2)(5)/2015-16 vide dated 16.12.2016. The Assessment was framed by the Income Tax Officer, Mumbai (in short ITO/ AO) for the A.Y. 2007-08 vide order dated 23.03.2015 under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’).

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